Prepare a legible form consistent with the information on the Canada Customs Invoice or Commercial Invoice (if the value is
under $1,600.00 Canadian Funds)

Indicate the type of clearance (Border or In-Bond) 'preferred' by the shipper, or 'requested' by the consignee, in the body
of the bill of lading. See the back page for explanations of 'Border' and 'In-Bond' clearance

Indicate the name of the Customs Broker or their appointed agents at either the Frontier Port or Inland Customs/Sufferance
Warehouse

Certificate of Origin

To ensure the broker applies the correct rate of duty, in accordance with the North American Free Trade Agreement (N.A.F.T.A.),
you must include Certificates of Origin. If the certificates are missing, the highest rates may apply to each consignment

Remember! Food and Drug Inspections are done during regular business hours and blanket permit numbers are usually required
by Agriculture Canada. Appointments must be made by the broker and/or carriers

Claims Form

All damages or shortages must be noted on the delivery receipt at time of delivery. Notations such as Subject to Inspection,
Subject to Verification, Possible Damage and/or Shortage are not acceptable.

Concealed damaged and/or claims for damages not noted at time of delivery may be disallowed.

After the inspection is completed, please complete the Standard Claim Form and attach all relevant documentation. Note: ALL
claimed amounts must have documents to support such amounts.

Details:

All claims or intents must be received in writing within 60 days from the date of delivery, or in the event of a total loss
of shipment, 9 months from the date of shipment. Claims for total loss of shipment must include a statement from the consignee
certifying that the claimed items have not been received from any other source

The carrier is not required to pay GST or HST

All salvage must be retained for inspection and/or until claim has been settled. Failure to have salvage available may result
in default of payment

If filing more than one claim, please issue a separate claim and documents for each shipment

Payment of freight charges must be received before any claim can be processed. Freight claims are not to be deducted from freight
invoices

Claims may be delayed if incomplete documentation is submitted.

Submit all claims to:

Central Claims
Quik X
6767 Davand Drive,
Mississauga, Ontario
L5T 2T2

GST/HST Changes

As you are no doubt aware, the provinces of British Columbia and Ontario are both restructuring the application of their provincial
sales tax regimes effective July 1, 2010. Both provinces are adopting a “Harmonized Sales Tax"ť (HST) whereby the prevailing provincial
sales tax will be added to the Federal Goods and Services Tax and the combined total will be assessed as ONE tax where applicable.
Generally, this new “Harmonized Tax"ť will apply to a much broader base of products and services that are purchased. Many “services"ť
which were previously exempt from the application of provincial sales taxes in either British Columbia or Ontario will now be subject
to the new Harmonized Taxes; transportation freight charges is one such affected application.

The introduction of these two new Harmonized Sales Taxes which have different tax rates has compounded the confusion that already
existed with the application of taxes in our industry. This is especially true when goods are being shipped between provinces/territories
that have differing tax rates and structures. But generally speaking, when freight is being shipped between different jurisdictions
it is the tax structure at the destination of the shipment that determines which tax rate is to apply.

We have attempted to simplify the applicable tax application in the accompanying chart. To determine the correct sales tax that
will apply to a shipment within Canada, locate the origin province in the far left column of the chart, then locate the destination
province along the top row of the chart. Where these intersect you will find the applicable sales tax application for the freight
charges on the shipment. There is a legend at the bottom of the chart that will further explain the tax application.

Please note that there have been no changes to the tax structures that apply on goods moving directly to or from a foreign country
including United States. These shipments are still “zero rated"ť meaning that they are exempt from the application of all current
sales taxes.